Bart, Inc., a newly organized corporation, uses the equity method of accounting for its 30% investment in Rex Co.'s common stock. During 20X5, Rex paid dividends of $300,000 and reported earnings of $900,000. In addition:• The dividends received from Rex are eligible for the 80% dividends-received deduction.• All the undistributed earnings of Rex will be distributed in future years.• There are no other temporary differences.• Bart's 20X5 income tax rate is 30%.• The enacted income tax rate after 20X5 is 25%.In Bart's December 31, 20X5 balance sheet, the deferred income tax liability should be 10,800$ 9,000$ 5,400$ 4,500

Bandar industries berhad of malaysia manufactures sporting equipment. one of the company’s products, a football helmet for the north american market, requires a special plastic. during the quarter ending june 30, the company manufactured 35,000 helmets, using 22,500 kilograms of plastic. the plastic cost the company $171,000. according to the standard cost card, each helmet should require 0.6 kilograms of plastic, at a cost of $8 per kilogram. 1. what is the standard quantity of kilograms of plastic (sq) that is allowed to make 35,000 helmets? 2. what is the standard materials cost allowed (sq x sp) to make 35,000 helmets? 3. what is the materials spending variance? 4. what is the materials price variance and the materials quantity variance?